A Study of Internal Control Systems at the Ghana Prisons Service

Abstract

The study examined internal control systems and practices at the Ghana Prisons Service. The Headquarters of the Service was used as a case study. Questionnaires and in-depth interview guide were used as research instruments. Simple random and purposive sampling techniques were adopted by the study for data collection. The study found out that personnel of the Ghana Prisons Service had adequate knowledge of internal control systems and practices. It was further revealed that internal control systems were fully operationalized and effective at the Ghana Prisons Service with the view to assuring the attainment of set organizational objectives and also enhancing optimal performance. More so, respondents indicated that there were few challenges associated with internal control systems, including noncompliance to rules and procedures of the service, ignorance of most officers on the existence of the policies, poorly designed guidelines, financial and logistical constraints, unavailability of skilled personnel to perform the required task, officers unwillingness to comply with control measures, and lack of understanding of control measures. The study thus recommended that Management of the Ghana Prisons Service should streamline financial and procurement policies and also strengthen internal audit and monitoring and evaluation units in enforcing internal controls. Additionally, management should endeavour to organize more capacity building workshops and seminars on internal control systems at the Ghana Prisons Service where information would be given to personnel, showing how each area of work relates to each other and to the overall success of the organization.

Key words: Internal Control, Control environment, Control activities, Monitoring Activities, Organization.

DOI: 10.7176/EJBM/14-16-09

Publication date:August 31^st 2022